https://www.taxtmi.com/caselaws?id=82619 Modvat credit recovery cannot be enforced beyond the normal limitation period unless the department proves suppression of material facts or wilful misstatement by the assessee. Although the inputs had suffered duty before 31-1-1986 and the assessee was not entitled to the substantive benefit under Rule 57H(2) of the Central Excise Rules, 1944, the notice was issued after six months. The duty-paying documents, delivery challans and RG 23A extracts had already been produced and examined by the department when credit was allowed, and there was no material showing conscious concealment or false statement. The demand was therefore time-barred and the penalty could not stand. en-us Tue, 22 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82619 Modvat credit recovery cannot be enforced beyond the normal limitation period unless the department proves suppression of material facts or wilful misstatement by the assessee. Although the inputs had suffered duty before 31-1-1986 and the assessee was not entitled to the substantive benefit under Rule 57H(2) of the Central Excise Rules, 1944, the notice was issued after six months. The duty-paying documents, delivery challans and RG 23A extracts had already been produced and examined by the department when credit was allowed, and there was no material showing conscious concealment or false statement. The demand was therefore time-barred and the penalty could not stand. Case-Laws Central Excise Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82619